The Principal Act is amended by substituting, as respects the year of assessment 2006 and subsequent years of assessment, the following for section 477:
(1) In this section -
'appropriate percentage', in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;
'claimant' has the meaning assigned to it by subsection (2);
'financial year', in relation to any year, means the period of 12 months ending on 31 December in that year;
'group water supply scheme' means a scheme referred to in the Housing (Improvement Grants) Regulations 1983 (S.I. No. 330 of 1983);
'service' means the provision by or on behalf of a local authority of -
(a) a supply of water for domestic purposes,
(b) domestic refuse collection or disposal, or
(c) domestic sewage disposal facilities;
'service charge' means a charge imposed under -
(a) the Local Government (Financial Provisions) (No. 2) Act 1983, or
(b) section 65A (inserted by the Local Government (Sanitary Serv
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